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Highlights / Annotations / Catch Notes For June of 2014

Home Highlights June June 2014 Year 2014

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Showing 51 to 100 of 366 Records

123 4 5 6........ 8

June 27, 2014 Case Laws Income Tax

Revision u/s 263 – IT was not justified in setting aside the order and directing for investigating the facts afresh without pointing out any specific fact which required....
June 26, 2014 Case Laws Service Tax

Adjustment of excess payment of service tax - there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the......
June 26, 2014 Case Laws Service Tax

Technical testing and analysis service - the respondent have tested their own goods and, as such, have not provided any service to the job workers and, hence, no......
June 26, 2014 Case Laws Service Tax

Denial of refund claim - Export of services - the contention that Bank Realisation Certificate (BRC) has not been produced in respect of individual receipt is not......
June 26, 2014 Case Laws Service Tax

GTA service - Appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays the freight - The appellant has no liability at......
June 26, 2014 Case Laws Central Excise

Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not......
June 26, 2014 Case Laws Central Excise

Denial of CENVAT Credit -Defective goods, may be final product, have been subjected to such process which amount to manufacturing - credit allowed - HC
June 26, 2014 Case Laws Central Excise

Valuation - Whether freight charges, which were collected separately as “to and fro” rate are required to be added in the assessable value of the explosives manufactured....
June 26, 2014 Case Laws Customs

Denial of draw back claim - Bar of limitation - A writ proceeding being outside the rigours of various periods of limitation is to be tested by the conduct of the party.....
June 26, 2014 Case Laws Customs

Import of fermented and dried Coco Beans - Food Safety and Standards Authority of India (FSSAI) - unless it is cleared by the FSSAI Department, it may not be possible......
June 26, 2014 Case Laws Customs

Import of Toyota Land Cruiser Prada Car - Mis declaration of model of the car as 1996 model, which is actually 2003 - applicant failed to make out a prima facie case - AT
June 26, 2014 Case Laws Customs

Import of photocopier machines - Non obtaining of license - redemption fine and penalty imposed on the appellant by the adjudicating authority reduced to 10% and 5% respectively - AT
June 26, 2014 Case Laws VAT and Sales Tax

Determination of rate of tax - tax imposed upon sale of Gutkha in the case in hand treating it to be 'unclassified item' and imposing tax at the rate of 10% is......
June 26, 2014 Case Laws VAT and Sales Tax

Input tax credit - The circular insofar as it interprets section 76(6)(c) to the effect that benefit would only be given to those purchasing dealers who have actually......
June 26, 2014 Case Laws Income Tax

Accrual of interest income on delayed payment of compensation for land acquisition – the interest received is to be assessed on accrual basis year to year and not to be.....
June 26, 2014 Case Laws Income Tax

Valuation of closing stock - unutilized credit of CENVAT account was adjusted against the excise duty payable in respect of sales made – the question of applicability of....
June 26, 2014 Case Laws Income Tax

Assessee could not satisfactorily explain the reason for selling the motor car to its own director at a price less than the WDV as per the record of the assessee – short....
June 26, 2014 Case Laws Income Tax

Disallowance of building renovation expenses – Capital or revenue expenses - the expenses are to be treated as revenue in nature and allowable u/s 37(1) of the Act - AT
June 26, 2014 Case Laws Income Tax

TDS provisions were complied with by agent, who had made payment on behalf the principal assessee - no disallowance of expenses in the hands of assessee - AT
June 26, 2014 Case Laws Income Tax

Set off of business loss against the income shown under the head income from house property u/s. 71 - Conversion of the closing stock into capital asset was essentially....
June 26, 2014 Case Laws Income Tax

Accrual of capital gain - property given for development of a multi-storied - Only the profits accrued on the sale of the built up area during the year shall be subject to tax - AT
June 25, 2014 Case Laws Service Tax

Manufacture and sale of products of the distillery unit - the appellants had not provided any service which can be termed as 'business support service' - AT
June 25, 2014 Case Laws Service Tax

In this case during the period of dispute the appellant were not filing any return and had not even taken any registration and hence in terms of the section 73(1)(a) as.....
June 25, 2014 Case Laws Service Tax

Valuation - inclusion of cost of material - Merely because no rules are framed for computation, it does not follow that no tax is leviable - Service component of any......
June 25, 2014 Case Laws Central Excise

Condontaion of delay - Person attending legal matters remained absent from office - liberal principles ought to have been applied and delay deserved to be condoned with.....
June 25, 2014 Case Laws Central Excise

Waiver of pre-deposit - Valuation - paper and paper boards - Job work - demand of duty on the price at which sheets were sold to the ultimate buyers - prima facie case......
June 25, 2014 Case Laws Central Excise

First SCN was issued and pending - while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of....
June 25, 2014 Case Laws Central Excise

Cenvat credit - non production of copies of Invoices at the time of visit of officers of Anti Evasion Wing - now these copies produced - matter remanded back for verification - AT
June 25, 2014 Case Laws Central Excise

100% EOU - inclusion of goods cleared under Notification No. 43/2001 under Rule 19 of Central Excise Rules, 2002 for the purpose of computation of DTA clearance - prima.....
June 25, 2014 Case Laws Customs

Whether the learned Judge, sitting in civil jurisdiction, could draw a conclusion, no duty was payable. - Held no - HC
June 25, 2014 Case Laws Customs

Waiver of pre deposit - marble slabs and tiles - Benefit of exemption under Notification No. 4/2006 and 78/2006-Cus. - Notification specifically allows benefit of......
June 25, 2014 Case Laws VAT and Sales Tax

Reopening of case u/s 21 - Since turnover of the recorded CD had not been disclosed separately, the assessing authority had no occasion to examine whether such recorded.....
June 25, 2014 Case Laws Income Tax

Transfer of land - ownership - Joint development agreement - Already offered for tax in the hands of HUF - it is not proper to tax the same in the hands of the assessee....
June 25, 2014 Case Laws Income Tax

Transfer pricing adjustments - associated enterprise - the transactions between the assessee [ IJMII Integrated Township Development Co. Pvt. Ltd] and IJMII do not fall u/s 92B(2) - AT
June 25, 2014 Case Laws Income Tax

Royalty u/s 9(1)(vi) - TDS u/s 195 – hiring of International Private Leased Circuits [IPLC] - the consideration being for the use and right to use of the process, it is ‘Royalty’ - AT
June 25, 2014 Case Laws Income Tax

Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would......
June 25, 2014 Case Laws Income Tax

Disallowance of claim of deduction u/s 80IB(10) - simply because the land was not owned by the developers it has consistently been held is not a relevant criteria to......
June 25, 2014 Case Laws Income Tax

Deletion of penalty u/s 271(1)(c) - when the assessee has accepted the assessment order and did not file any appeal, it cannot be presumed that assessee has admitted......
June 25, 2014 Case Laws Income Tax

Exemption u/s 54EA - income on account of surrender of tenancy rights – Income from other sources or capital gains – there was no justification in treating the same as......
June 25, 2014 Case Laws Income Tax

Reassessment - if at all there is non application of mind on the part of the AO on the earlier occasion the assessee should not be made to suffer in the form of......
June 24, 2014 Case Laws Service Tax

Demand of service tax - Export - Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed......
June 24, 2014 Case Laws Service Tax

Classification of service - Works contract service or Site formation service - Excavation and Earth Moving, Demolition Service, cutting down trees, construction of......
June 24, 2014 Case Laws Service Tax

Valuation - works contract composition scheme - inclusion of advance termed as mobilisation advance from their customer - matter remanded back - AT
June 24, 2014 Case Laws Service Tax

Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT
June 24, 2014 Case Laws Central Excise

Reversal of CENVAT Credit - Supply of goods to 100% EOU without payment of duty - deemed export - demand set aside - AT
June 24, 2014 Case Laws Central Excise

Valuation of goods - Deduction on account of transportation charges - If the invoices were not to be submitted to the Revenue, failure of the assessee not to file the......
June 24, 2014 Case Laws Central Excise

Valuation of goods - Job work - applicants are paying duty at the sale price of principal as per the provisions of Rule 10A - the value of waste and scrap retained by......
June 24, 2014 Case Laws Central Excise

100% EOU - Clearance of fruit pulp to their DTA unit - DTA unit got processed the fruit pulp and ultimately sold the juice - applicant has a prima facie case in their......
June 24, 2014 Case Laws Central Excise

SSI exemption - manufacture of medicines - Respondent were clearing the goods under the brand name other person as such, they were not entitled to benefit of SSI......
June 24, 2014 Case Laws Customs

Classification of goods being Sweet Pearl P.200 - Food Flavouring Material - food preparations versus food additive - A food additive per se need not be a food......

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